Study of the execution of performance audit form legal view in Iran audit organization
Journal Title: Journal of Science and today’s world - Year 2016, Vol 5, Issue 11
Abstract
In law systems in which law governance is fundamental, changes in public affairs management requires changes in attitudes toward public financial management and all these are based on changes in various aspects of law system. Today requirements of new government management, dividing government budgeting process in each four steps of preparing, approval, performance and supervision on budget, has faced in with deep changes. In this respect, law system, which "facing reality" is on of its main factors, for keeping its efficiency and effectiveness should accept these changes and make them legal. One of the major components of new government management is considering result than process. On this basis, in supervision on budgeting execution step, performance audit as main tool of this stage of budgeting has replaced various traditional kinds of audit. In this paper, we analyze and evaluate possible realization and execution of performance audit in Iran audit organization based on law system.
Authors and Affiliations
Hossein Soheili, Sadegh Menatinejad
Keywords
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